Queensland LIMITATION OF ACTIONS AMENDMENT BILL 1993 LIMITATION OF ACTIONS AMENDMENT BILL 1993 TABLE OF PROVISIONS Section Page 1 Short title 2.2... eee eee 4 2 Amended Act ....... 0... cee cee eee eens 4 3 Insertion of new s.10A.. 2.6... eee eee eee 4 10A = Actions to recover tax... 6.2... eee eee 4 4 Insertion of new Part 5.2.2.0... eee ee 5 PART 5—TRANSITIONAL PROVISIONS 44 Application of s.10A 2.0... 0. 5 45 Expiry of Part... 0... eee eens 6 A BILL FOR An Act to amend the Limitation of Actions Act 1974 Limitation of Actions Amendment The Parliament of Queensland enacts— Short title Clause1. This Act may be cited as the Limitation of Actions Amendment Act 1993. Amended Act Clause2. The Limitation of Actions Act 1974 is amended as set out in this Act. Insertion of new s.10A Clause3. After section 10— insert— 'Actions to recover tax *10A.(1) Despite section 10(1)(d) or (5), an action to recover an amount paid as tax that is recoverable because of the invalidity of an Act or a provision of an Act must be started within 1| year after the day of payment. '(2) Subsection (1) does not apply to the recovery of an amount that would, assuming the Act or provision had been valid, have nevertheless represented an overpayment of tax. '(3) The period of limitation prescribed by subsection (1) cannot be extended and, if an action for the recovery of an amount is not brought within the period, the right to recover the amount ends. '(4) Despite section 7, if this section and another Act are inconsistent, this section prevails over the other Act to the extent of the inconsistency. '(5) The period of limitation prescribed by this section is part of the substantive law of the State. '(6) In this section— "invalid" Act or provision of an Act includes an Act or provision of an Act that would be invalid apart from section 9 of the Acts Interpretation 11 13161922 24 27 Limitation of Actions Amendment Act 1954 (Act to be interpreted not to exceed Parliament's legislative power); "pay" a tax means pay the tax voluntarily or under compulsion (whether or not the tax is paid under a mistake of law or fact), and includes recover the tax by legal proceeding; "tax" means— (a) a tax, fee, duty, levy, charge or other impost under, or purportedly under, an Act; or (b) a penalty in relation to a tax, fee, duty, levy, charge or other impost under, or purportedly under, an Act.'. Insertion of new Part 5 Clause4. After section 43— insert— 'PART 5—TRANSITIONAL PROVISIONS 'Application of s.10A '44.(1) Section 10A (Actions to recover tax) applies to an amount paid within 6 months before the commencement of the section. Example for subsection (1)— 1. If an amount was paid 5 months before the commencement of the section, the payer has 7 months to start recovery action. '(2) Section 10A applies to an amount paid more than 6 months before, but not more than 6 years before, the commencement of the section in accordance with subsection (3). '(3) Section 10A applies to the amount as if the reference in section 10A(1) to 1 year after the day of payment were a reference to— (a) the limitation period that would have applied if the section had not been enacted; or (b) 6 months after the commencement of the section; whichever ends first. SCO ON DA NRW NE 1217 20 2225 27 29 Limitation of Actions Amendment Examples for subsections (2) and (3)— 1 1. If an amount was paid 5 years and 6 months before the 2 commencement of the section, the payer has 6 months to start recovery 3 action. 4 2. If an amount was paid 5 years and 9 months before the 5 commencement of the section, the payer has 3 months to start recovery 6 action. 7 'Expiry of Part 8 '45. This Part expires 12 months after it commences.'. 9 © State of Queensland 1993